S T A T E O F N E W Y O R K
________________________________________________________________________
8020
2013-2014 Regular Sessions
I N A S S E M B L Y
June 14, 2013
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Introduced by M. of A. McDONALD -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to the imposition of sales tax
on snowmobiles and all terrain vehicles
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 1 of subdivision (g) of section 1132 of the tax
law, as amended by chapter 402 of the laws of 1986, is amended to read
as follows:
(1) The clerk of each county when performing the function of registra-
tion of a motor vehicle, snowmobile, vessel or all terrain vehicle or
accepting an application for a certificate of title of a motor vehicle
or vessel, pursuant to the authority of the vehicle and traffic law, or
the commissioner of motor vehicles, when such commissioner performs such
functions, prior to performing such functions, shall act as the agent of
the state tax commission to collect any retail sales tax due under this
article and under a sales tax imposed pursuant to section twelve hundred
ten or twelve hundred eleven upon sales of such motor vehicles, snowmo-
biles, vessels or all terrain vehicles by persons other than dealers
registered under sections four hundred fifteen, twenty-two hundred twen-
ty-two, twenty-two hundred fifty-seven and twenty-two hundred eighty-two
of the vehicle and traffic law. Such county clerks and such commissioner
shall also act as such agents to collect any compensating use tax due
under section eleven hundred ten and under a compensating use tax
imposed pursuant to section twelve hundred ten or twelve hundred eleven
for the use of a motor vehicle, snowmobile, vessel or all terrain vehi-
cle within this state. The commissioner of motor vehicles shall act as
such agent without fee. Each such county clerk shall, after deducting
his fee as provided in paragraph two of this subdivision, and such
commissioner shall remit to the tax commission all funds collected
pursuant to this subdivision and shall follow such procedures and keep
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD10882-01-3
A. 8020 2
such records as shall be prescribed by the tax commission. SALES OR
COMPENSATING USE TAXES COLLECTED PURSUANT TO THE PROVISIONS OF THIS
SECTION ON SNOWMOBILES OR ALL TERRAIN VEHICLES SHALL BE DETERMINED BY
REFERENCE TO PLACE OF RESIDENCE OF THE OWNER OF THE SNOWMOBILE OR ALL
TERRAIN VEHICLE.
S 2. This act shall take effect immediately and shall apply to the
quarterly tax periods which begin on and after such date.